Statements

Skill bromso/metapowers/plugins/accounting/skills/statements

Prepare income statement, balance sheet, and cash flow statementFrom its SKILL.md

Install

npx -y skills add bromso/metapowers --skill statements

Assembled from the repository path, not quoted from the project. Check it against their README if it does not work.

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SKILL.md

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Financial Statements

Prepare financial statements for "$ARGUMENTS". Use the adjusted trial balance to produce the income statement, balance sheet, and statement of cash flows.

Prerequisites

Read .metapowers/accounting/$ARGUMENTS/06-adjusted-balance.md for the adjusted trial balance. Reference shared/financial-statements-template.md for the statement format.

Process

Prepare the Income Statement:
- List all revenue accounts and their adjusted balances
- List all expense accounts and their adjusted balances
- Calculate gross profit (if applicable), operating income, and net income
- Include earnings per share if the entity is a corporation
Prepare the Balance Sheet:
- Assets — list current assets (cash, receivables, inventory, prepaid) and non-current assets (PP&E, intangibles) with subtotals
- Liabilities — list current liabilities (payables, accrued, unearned) and non-current liabilities with subtotals
- Equity — list contributed capital, retained earnings (including current period net income)
- Verify that total assets equal total liabilities plus equity
Prepare the Cash Flow Statement:
- Operating activities — start with net income, adjust for non-cash items and working capital changes (indirect method)
- Investing activities — purchases and sales of long-term assets
- Financing activities — debt proceeds/repayments, equity transactions, dividends
- Verify ending cash matches the balance sheet cash balance
Write the artifact to .metapowers/accounting/$ARGUMENTS/07-statements.md with sections:
- Income Statement — complete statement for the period
- Balance Sheet — complete statement as of period end
- Cash Flow Statement — complete statement for the period
- Notes — significant accounting policies, footnote disclosures

Output

The financial statements written to .metapowers/accounting/$ARGUMENTS/07-statements.md. Present a summary highlighting:

Net income (loss) for the period
Total assets and total liabilities
Net cash position and change in cash

What ships with it

Read from the repository

Just SKILL.md. No reference files, no scripts.